estate-of-verlena-m-vitt-deceased-kathryn-wedemeier-v-united-states-of , 706 F.2d 871 ( 1983 )
Estate of Frank A. Branson v. Commissioner , 113 T.C. No. 2 ( 1999 )
Estate of Branson v. Commissioner , 113 T.C. 6 ( 1999 )